{
  "url": "https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020/introduction.json",
  "legislation": "uksi/2020/934",
  "legislation_title": "The Finance Act 2008, Section 135 (Coronavirus) Order 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nValue Added Tax\nMade 2nd September 2020\nLaid before the House of Commons 3rd September 2020\nComing into force 25th September 2020\nThe Treasury make the following Order in exercise of the powers conferred by section 135 of the Finance Act 2008.\nThe Treasury, in accordance with section 135(9) of that Act, consider the emergency referred to in this Order to be of national significance.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 9. Section 135 was amended by section 105 of the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/934/introduction",
    "retrieved_at": "2026-10-28T22:26:10.929227+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}